H. R. Spinner Co. v. United States

Nichols, Judge:

The merchandise in these cases consists of harvesting bins for apples exported from Canada and entered at Oro-ville, Wash., in April 1965. They were assessed with duty under item *199204.30, TSUS, at 16% per centum ad valorem as packing boxes, cases, crates, or other containers of -wood used for packing, transporting, or marketing merchandise. The entries were liquidated on May 20,1965; protests were filed on June 11, 1965; and the protests transmitted to the court on October 5, 1965. It is claimed in the protests that the merchandise is entitled to free entry under item…